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HMRC internal manual

Excise Civil Penalties Manual

Introduction: Scope of this guidance

This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994 in respect of

  • breaches of regulations
  • breaches of walking possession agreements (BWP).

It does not cover in detail the penalties under

  • FA 2008 Schedule 41
  • FA 2008 Schedule 36
  • FA 2007 Schedule 24, and
  • civil evasion under FA 1994 Section 8.

However, the guidance does make reference to these penalties where sections 9 and 11 penalties do not apply or have been repealed by a relevant Act.

Guidance on Excise assessments can be found in X51 Assessments.